Civic Intelligence

Handi-Wheels Transportation Inc.

990 • Fiscal year 2017 • EIN 45-0348910

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

2525 Broadway No 002Fargo, ND 58102-1482

(701) 232-3231

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.69x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.22x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Source year 2017

Net Margin

12th percentile

-30%

Higher net margin than 12% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Source year 2017

Top Officer Pay

79th percentile

$12,075

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2017 filings • NTEE P • <$500k nonprofits • Source year 2017

Asset Growth

9th percentile

-47%

Faster asset growth than 9% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

30th percentile

-11%

Faster revenue growth than 30% of similar nonprofits.

2017 filings • NTEE P • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$58,315

Down $51,067 (-47%) from 2016

Net Assets

Down

$17,791

Down $55,653 (-76%) from 2016

Liabilities

Up

$40,524

Up $4,586 (+13%) from 2016

Revenue

Down

$188,127

Down $23,033 (-11%) from 2016

Expenses

Down

$243,780

Down $15,497 (-6.0%) from 2016

Net Income

Down

-$55,653

Down $7,536 (-16%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$200K$0-$200KAssets 2010: $49,257Liabilities 2010: $12,682Net Assets 2010: $36,5752010Assets 2011: $70,061Liabilities 2011: $35,090Net Assets 2011: $34,9712011Assets 2012: $68,849Liabilities 2012: $17,257Net Assets 2012: $51,5922012Assets 2013: $112,369Liabilities 2013: $11,163Net Assets 2013: $101,2062013Assets 2014: $130,142Liabilities 2014: $11,227Net Assets 2014: $118,9152014Assets 2015: $133,408Liabilities 2015: $11,847Net Assets 2015: $121,5612015Assets 2016: $109,382Liabilities 2016: $35,938Net Assets 2016: $73,4442016Assets 2017: $58,315Liabilities 2017: $40,524Net Assets 2017: $17,7912017Assets 2018: $65,328Liabilities 2018: $88,337Net Assets 2018: -$23,0092018Assets 2019: $18,276Liabilities 2019: $51,160Net Assets 2019: -$32,8842019Assets 2020: $90,682Liabilities 2020: $147,813Net Assets 2020: -$57,1312020Assets 2021: $103,130Liabilities 2021: $153,866Net Assets 2021: -$50,7362021Assets 2022: $109,140Liabilities 2022: $146,332Net Assets 2022: -$37,1922022Assets 2023: $172,011Liabilities 2023: $257,731Net Assets 2023: -$85,7202023Assets 2024: $220,589Liabilities 2024: $327,974Net Assets 2024: -$107,3852024

Highlighted filing

2017

Assets$58,315
Liabilities$40,524
Net Assets$17,791

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $251,6782010Expenses 2011: $242,1252011Expenses 2012: $218,9162012Revenue 2013: $244,406Expenses 2013: $194,792Net Income 2013: $49,6142013Revenue 2014: $205,419Expenses 2014: $187,710Net Income 2014: $17,7092014Revenue 2015: $228,772Expenses 2015: $226,126Net Income 2015: $2,6462015Revenue 2016: $211,160Expenses 2016: $259,277Net Income 2016: -$48,1172016Revenue 2017: $188,127Expenses 2017: $243,780Net Income 2017: -$55,6532017Revenue 2018: $183,697Expenses 2018: $224,497Net Income 2018: -$40,8002018Revenue 2019: $216,069Expenses 2019: $241,988Net Income 2019: -$25,9192019Revenue 2020: $142,295Expenses 2020: $155,840Net Income 2020: -$13,5452020Revenue 2021: $167,758Expenses 2021: $161,883Net Income 2021: $5,8752021Revenue 2022: $176,550Expenses 2022: $163,006Net Income 2022: $13,5442022Revenue 2023: $113,698Expenses 2023: $162,226Net Income 2023: -$48,5282023Revenue 2024: $124,381Expenses 2024: $146,046Net Income 2024: -$21,6652024

Highlighted filing

2017

Revenue$188,127
Expenses$243,780
Net Income-$55,653
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$190,575
Mission and Program Overview

Mission

Special transportation for individuals with a disability, elderly, or poverty income level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$35,077$30,350▼ $4,727
Accounts Receivable$16,309$21,590▲ $5,281
Rtn Earn Endowment Incm Other Fnds$73,444$17,791▼ $55,653
Savings and Temporary Cash Investments$55,314$6,375▼ $48,939
Prepaid Expenses and Deferred Charges$2,682$0▼ $2,682
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$109,382$58,315▼ $51,067
Liabilities
Mortgage Notes Payable Secured by Investment Property$27,491$21,993▼ $5,498
Accounts Payable and Accrued Expenses$8,447$18,531▲ $10,084
Total Liabilities$35,938$40,524▲ $4,586
Net Assets / Fund Balance
Total Net Assets Fund Balance$73,444$17,791▼ $55,653
Total Liabilities and Net Assets / Fund Balance$109,382$58,315▼ $51,067

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30,350$32,063$62,413

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$5,006-▲ $4-$5,010
2016$5,003-▲ $3-$5,006
2015-$5,000▲ $3-$5,003
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tonna HorsleyExecutive DirectorPT$12,075$12,075

Board Members and Trustees

NameTitle
Allan PetersonPresident
Darrin DevineVice President
Jennifer MillerBoard Member
Dorothy OlsonSecretary
Bev RohdeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$71,684
Program Service Revenue
$112,478
Investment Income
$29
Other Revenue
$3,936
All Other Contributions
$32,006
Change in Net Assets
$-55,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,924
Other Expenses$95,856
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,392--$124,392
Travel$54,640--$54,640
Fees for Services Accounting-$13,753-$13,753
Current Officers, Directors, Trustees, and Key Employees-$12,075-$12,075
Payroll Taxes$10,443$1,014-$11,457
Depreciation Depletion$8,812--$8,812
Insurance$1,973$4,634-$6,607
Office Expenses$6,330--$6,330
Interest$2,139--$2,139
Advertising$1,480--$1,480
All Other Expenses$1,343--$1,343
Conferences and Meetings$533--$533
Other Expenses$219--$219
Total Functional Expenses$212,304$31,476$0$243,780
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,384
Fundraising Direct Expenses$2,448
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spaghetti Supper$20,784$6,384$437$5,947
Total Events$20,784$6,384$2,448$3,936
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

There are no committees with the authority to act on behalf of the board.

Form 990, Part VI, Section B, line 11B

The return was reviewed by the Board of Directors upon completion prior to filing with the IRS.

Form 990, Part VI, Section C, line 19

The governing documents and financial statements are available upon request from the main office in Fargo.

Filing and Contact Details

Filer

Filer Name
Handi-Wheels Transportation Inc
EIN
45-0348910
Phone
7012323231
Address
2525 Broadway No 002, Fargo, ND 58102-1482

Signing Officer

Name
Tonna Horsley
Title
Executive Director
Phone
7012323231
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allan Peterson
Formed
1978
Legal Domicile
Nd
Voting Board Members
4
Independent Board Members
4
Employees
13
Volunteers
6

Preparer

Firm
Eide Bailly Llp
Address
4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
Preparer
Lisa Chaffee CPA
Phone
7012398500
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

Earnings on the endowment are to be used for general operating expenses.

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IRS990/Desc0In 2017, we provided 8,657 rides to physically, visually, and/or developmentally disabled persons and aides. This number also includes rides provided for senior citizens, low income, refugees, church fares, or medical related rides.
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt066
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0253
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99240
IRS990ScheduleA/PublicSupportPY509Pct00.99580
IRS990ScheduleA/PublicSupportTotal509Amt01109175
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt03600
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01028
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01215
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01248
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01139
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt08230
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt01028
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt01215
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01248
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0984
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt04475
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0190546
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0223099
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0242532
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0215271
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0245957
IRS990ScheduleA/Total509Grp/TotalAmt01117405
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0190575
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0223153
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0242600
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0215337
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0245993
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01117658
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt05006
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt05010
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt04
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt05003
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt05006
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt05003
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt030350
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032063
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062413
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Earnings on the endowment are to be used for general operating expenses.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030350
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt014400
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt014400
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02448
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Spaghetti Supper
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0625
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0625
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020784
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020784
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06384
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt06384
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03936
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt01186
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt01186
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0437
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0437
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0200
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0200
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committees with the authority to act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return was reviewed by the Board of Directors upon completion prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents and financial statements are available upon request from the main office in Fargo.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0109382
IRS990/TotalAssetsEOYAmt058315
IRS990/TotalAssetsGrp/BOYAmt0109382
IRS990/TotalAssetsGrp/EOYAmt058315
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt071684
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031476
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212304
IRS990/TotalFunctionalExpensesGrp/TotalAmt0243780
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035938
IRS990/TotalLiabilitiesEOYAmt040524
IRS990/TotalLiabilitiesGrp/BOYAmt035938
IRS990/TotalLiabilitiesGrp/EOYAmt040524
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073444
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017791
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt088
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt088
IRS990/TotalProgramServiceExpensesAmt0212304
IRS990/TotalProgramServiceRevenueAmt0112478
IRS990/TotalReportableCompFromOrgAmt012075
IRS990/TotalRevenueGrp/ExclusionAmt03965
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0112478
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0188127
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0109382
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt058315
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt054640
IRS990/TravelGrp/TotalAmt054640
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02525 Broadway No 002
IRS990/USAddress/CityNm0Fargo
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd0581021482
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.handi-wheels.org/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.21$3.28$1.07$1.24$1.46$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.72$2.58$0.86$1.14$1.62$0.49
2022Detailed filing. Detailed filing data is available for this year.$1.09$1.46$0.37$1.77$1.63$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.03$1.54$0.51$1.68$1.62$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.91$1.48$0.57$1.42$1.56$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.51$0.33$2.16$2.42$0.26
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.88$0.23$1.84$2.24$0.41
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.41$0.18$1.88$2.44$0.56
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.36$0.73$2.11$2.59$0.48
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.12$1.22$2.29$2.26$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.11$1.19$2.05$1.88$0.18
2013Detailed filing. Detailed filing data is available for this year.$1.12$0.11$1.01$2.44$1.95$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.17$0.52$2.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.35$0.35$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.13$0.37$2.52